Adequacy of the Local Government financial reporting model in the context of internal decision-making: An exploratory study in the municipality of Bragança

From an experimental questionnaire applied to decision-makers of Bragança municipality in 2010, main findings show that the actual reporting model is not the most appropriate in providing information for internal decision-making in that municipality. Moreover, both internal control and opportunity of the financial reporting information seem to have significant importance in the context of internal decision-making.